https://www.taxtmi.com/caselaws?id=754398 Condition No. 7 of Notification No. 22/2003-CE permits accounting for consumables used in generation of surplus power, but a duty demand cannot rest only on input-output norms or a shortfall in presumed electricity generation. Input-output norms are only an accounting indicator and do not by themselves prove that furnace oil was not used for the permitted purpose. In the absence of any allegation or evidence of diversion or misuse of the duty-free input, the demand based solely on lesser generation than the audited estimate was unsustainable. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 24 Jun 2024 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754398 Condition No. 7 of Notification No. 22/2003-CE permits accounting for consumables used in generation of surplus power, but a duty demand cannot rest only on input-output norms or a shortfall in presumed electricity generation. Input-output norms are only an accounting indicator and do not by themselves prove that furnace oil was not used for the permitted purpose. In the absence of any allegation or evidence of diversion or misuse of the duty-free input, the demand based solely on lesser generation than the audited estimate was unsustainable. Case-Laws Central Excise Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754398